2014 (1) TMI 956

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....G. Chacko; This application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include CENVAT credit of Rs. 37,98,508/- denied to them in respect of 'Diesel Locomotive' and its spares for the period from September 2007 to April 2009. On a perusal of the records, we find that the demand was raised in a show-cause notice dated 14.2.2011 which invoked the extended per....

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....ioner of C. Ex., Vadodara-I [2009 (235) E.L.T. 636 (Tri. - L.B.)] wherein Modvat credit was allowed on plastic crates which were used as material handling equipment in the factory premises of the assessee. The learned consultant has endeavoured to compare plastic crates with the diesel locomotive and to claim the benefit of the cited decision. He has also relied on Tata Steel Ltd. vs. Commissioner....

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....the court as to whether the item claimed to be capital goods was an accessory to a machine classifiable under Chapter 84 or 85 of the CETA Schedule. According to the learned Superintendent (AR), a similar factual situation arises in the instant case. 2. After considering the submissions, we find that the learned consultant for the appellant has not been able to rebut a crucial finding recorded by....

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....ds. Storage tank is an item which figures down below in the array of the various clauses of the said definition. Hence clause (iii) [components, spares and accessories of items mentioned in clauses (i) & (ii)] has nothing to do with storage tank. On the whole, the appellant is yet to make out a clear case for waiver and stay on merits. They have not pleaded limitation against the demand. They have....